Cambridge International AS and A Level Accounting Workbook with Digital Access (2 Years)

Description

This series supports teachers and students of Cambridge International AS & A Level Accounting (9706) for examination from 2023.

Our Cambridge International AS & A Level Accounting Workbook is filled with a wide variety activities that offer extra practice opportunities beyond the coursebook. Ideal for skills development, the scaffolded exam-style activities enable students to practise what they have learnt from the coursebook.

Key Features

• Key skills and scaffolded exam-style activities enable students to put into practice what they have learnt from the coursebook
• Worked examples provide step-by-step guidance for developing knowledge and skills
• Tip boxes and defined key terms provide extra language support
• ‘Improve this answer’ activity helps students develop their evaluation skills and understand what a ‘good’ answer looks like

Table of Contents

1. How to use this book (provided by Cambridge University Press)
2. Introduction
3. Introducing command words
4. Part I: The accounting system
   1. Double-entry bookkeeping: Cash transactions
   2. Double-entry bookkeeping: Credit transactions
   3. Books of prime entry
   4.  Balancing accounts
   5. The classification of accounts and division of the ledger
   6. The trial balance
5. Part II: Financial accounting
   1. The statement of profit or loss for sole traders
   2. The statement of financial position for sole traders
   3. Accounting concepts
   4. Accruals and prepayments (the matching concept)
   5. Accounting for the depreciation of non-current assets
   6. Irrecoverable and doubtful debts
   7. Bank reconciliation statements
   8. Control accounts
   9. Correction of errors
   10. Incomplete records
   11. Incomplete records: Further considerations
   12. Partnership accounts
   13. Partnership changes
   14. Manufacturing accounts
   15. An introduction to limited company accounts
   16. Limited companies: Further considerations
   17. Non-profit making organisations (clubs and societies)
   18. Statement of cash flows
   19. Auditing and stewardship
   20. International Accounting Standards
   21. Computerised accounting systems
   22. Business acquisition and merger
   23. Ethical considerations
   24. Accounting information for stakeholders
   25. Analysis and communication of accounting information
6. Part III: Cost and management accounting
   1. Costing of materials, labour and overheads
   2. Absorption costing
   3. Unit, job and batch costing
   4. Marginal costing
   5. Activity-based costing
   6. Budgeting and budgetary control
   7. Standard costing
   8. Investment appraisal.